Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023

Paraguay

Recent developments relating to MAP in Paraguay prior to 15 August 2023

Developments relating to MAP in the tax treaty network

• Paraguay did not provide the relevant information.

Other developments relating to MAP

• Paraguay did not provide the relevant information.

Latest Action 14 Peer Review report

Paraguay is yet to be peer reviewed under Action 14.

Tax treaty network of Paraguay

• seven treaties, applicable to seven jurisdictions (covering all treaties signed, although not necessarily in force).

• status of MLI: not signed.

Table 1. State of play of Paraguay's tax treaty network

Treaties in line with the Action 14 Minimum Standard following MLI impact	Treaties where actions are ongoing to make them in line with the Action 14 Minimum Standard	Following impact/actions, remaining treaties that are not in line with Action 14 Minimum Standard
2	No information	No information

Source: OECD

Paraguay's MAP programme

Organisation of competent authority function

• contact persons for MAP requests:

  • Ministerio de Hacienda, Chile 252, Asuncion – Paraguay.

Competent Authority Organisational Structure

Paraguay did not provide the relevant information.

Table 2. Guidance on the MAP process

MAP guidance	Paraguay did not provide the relevant information.
MAP profile	27 June 2017	https://www.oecd.org/tax/dispute/Paraguay-Dispute-Resolution-Profile.pdf

Overview of Paraguay's MAP Statistics for 2022

Paraguay did not declare its MAP Statistics for 2022.